Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Supreme Court Upholds Trial Court Acquittal, Emphasizes Witness Credibility</h1> The Supreme Court reinstated the trial court's acquittal, emphasizing the importance of giving due weight to trial court views, especially regarding ... Whether the injuries caused to Brij Raj Singh P.W.2 could have been caused by the same shot that killed the deceased? Whether the prosecution story of a single shot causing injury to two persons, that is bullet injury to deceased and pellet injury to Brij Raj Singh, with the accused as the aggressor, stands sufficiently proved beyond reasonable doubt? Issues Involved:1. Credibility of witnesses and weight given to trial court's views.2. Standards for appellate courts in reviewing acquittals.3. Analysis of evidence, including medical and ballistic reports.4. Right of private defense.5. Appellate court's interference with trial court's acquittal.Issue-wise Detailed Analysis:1. Credibility of Witnesses and Weight Given to Trial Court's Views:The trial court acquitted the accused, finding inconsistencies in the prosecution's story and giving weight to the credibility of witnesses. The High Court reversed this decision, not giving proper weight to the trial court's views, especially concerning witness credibility. The Supreme Court emphasized that appellate courts should attach due weight to the trial court's acquittal, as the presumption of innocence is strengthened by it.2. Standards for Appellate Courts in Reviewing Acquittals:The Supreme Court reiterated guidelines for appellate courts dealing with appeals against acquittals. It stressed that appellate courts have wide powers to review evidence but must exercise caution. The appellate court should reverse an acquittal only for 'very substantial and compelling reasons,' such as the trial court's conclusions being palpably wrong, based on erroneous law, or resulting in grave miscarriage of justice.3. Analysis of Evidence, Including Medical and Ballistic Reports:The trial court found that the medical evidence and ballistic expert report indicated two shots from two different firearms, contradicting the prosecution's story of a single shot causing injuries to both the deceased and Brij Raj Singh. The High Court's interpretation that both injuries were horizontal was found to be incorrect. The Supreme Court agreed with the trial court's conclusion, emphasizing that the ballistic expert's report, which was independent and technical, supported the trial court's findings.4. Right of Private Defense:The trial court found force in the accused's plea of private defense, noting that the evidence suggested the complainant's side could have been the aggressors. The accused was alone and had a right to defend himself, especially given the marks on the gun indicating a struggle. The Supreme Court upheld this view, noting that the trial court's findings were reasonable and plausible.5. Appellate Court's Interference with Trial Court's Acquittal:The Supreme Court criticized the High Court for not following settled principles when overturning the trial court's acquittal. It emphasized that the High Court should have provided substantial reasons for its decision. The trial court had carefully scrutinized the evidence and found serious infirmities in the prosecution's case, giving the benefit of doubt to the accused. The Supreme Court concluded that the High Court's decision was unsustainable and contrary to legal principles, and thus reinstated the trial court's acquittal.Conclusion:The Supreme Court allowed the appeal, setting aside the High Court's judgment and restoring the trial court's acquittal. The appellant was ordered to be set at liberty unless required in any other case. The judgment underscores the importance of appellate courts exercising caution and providing substantial reasons when overturning acquittals, respecting the presumption of innocence and the trial court's advantage in observing witness demeanor.

        Topics

        ActsIncome Tax
        No Records Found